in the course of the eu Union, nationwide source of revenue tax platforms help charitable actions when it comes to preferential remedy. notwithstanding, a couple of Member States function aid regimes which seem to set off the query of compatibility with Union legislations with admire to the elemental freedoms. during this first learn to ascertain charity and donor taxation regimes throughout quite a lot of Member States, the writer makes a speciality of compatibility with european non-discrimination legislations. She examines twenty nationwide regimes, either relatively and from the viewpoint of overarching european legislation. The international locations lined are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, eire, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the uk. even if charity and donor taxation falls in the competence of the Member States, they have to still discover basic Union legislation and supply non-discriminatory therapy the place a truth development falls in the ambit of the elemental freedoms. during defining this framework, the learn addresses such matters because the following: sorts of reduction schemes maintained for charities and donors; administrative specifications; overseas facets (both inbound and outbound); privileged donations and capital earnings remedy of in-kind donations; eligible donees; even if and to what volume charitable entities and donors can truly depend upon the basic freedoms; particular applicability of every of the appropriate primary freedoms; the problem of comparison; justifications for restrictive measures in Member country perform; and the problem of proportionality.